On January 1, 2017, Whispering Corporation sold a building that cost $259,320and that had accumulated depreciation of $102,520on the date of sale. Whispering received as consideration a $249,320non-interest-bearing note due on January 1, 2020. There was no established exchange price for the building, and the note had no ready market. The prevailing rate of interest for a note of this type on January 1, 2017, was9%. At what amount should the gain from the sale of the building be reported?